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TMI Blog2019 (3) TMI 1576X X X X Extracts X X X X X X X X Extracts X X X X ..... in assessment years where no additional income is disclosed, though, in the composite application for settlement, assessee has disclosed adequate undisclosed income? - Can the settlement commission entertain such an objection while passing the order under section 245D(4)? - HELD THAT:- The issues arising the Petitions would require a detail consideration. Prima facie, when it is shown that earl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N (L) NO.911 OF 2019 with WRIT PETITION (L) NO.909 OF 2019 - - - Dated:- 25-3-2019 - AKIL KURESHI SARANG V. KOTWAL, JJ. Mr.Porus Kaka, Senior Counsel a/w Dr.Birendra Saraf a/w Mr.Hitesh Jain a/w Mr.Rupesh Geete i/b. Parinam Law Associates, Advocate for Petitioner. Mr.Charanjeet Chanderpal, Advocate for Respondent. P.C. : 1. These Petitions arise out of similar backgrou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the judgment namely that the settlement Commission could not have given retrospective effect to the order. That is how these petitions at the hands of the assessee challenge the order of settlement Commission. 4. The central issues to be decided in these Petitions are: (i) Whether the application for settlement can be rejected in relation to certain assessment years where no additional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 02/12/2016. He pointed out that such decision of Settlement Commission has been challenged by the revenue before this Court in Writ Petition No.704/18. Such Writ Petition is admitted and is awaiting final disposal. 6. The issues arising the Petitions would require a detail consideration. 7. Prima facie, when it is shown that earlier the judgment of Settlement Commission by five Jud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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